2024 (10) TMI 64

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....the facts of the case are that the respondent M/s. Mohammed Fariz & Co., filed Bill of Entry No.6038412 dated 7.7.2014 for clearance of 54 MTs of Arecanuts imported from Pakistan by claiming the benefit of concessional rate of duty @ 8% Basic Customs Duty (BCD) under Notification No.68/2012-Cus. dated 31.12.2012. They have also produced the Certificate of Origin (SAFTA) issued by the Ministry of Commerce, Pakistan. The Original Authority passed an assessment order under Section 17(5) of the Customs Act, 1962 denying the benefit of the exemption Notification No. No.68/2012-Cus. dated 31.12.2012 on the ground that the respondent did not satisfy the condition laid under Rule 8(a)(i) of SAFTA Agreement and assessed the imported goods on merit a....

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....ed Commissioner (A) has rightly applied the provisions relating to admissibility of concessional rate of duty on the basis of certificate of origin and there is no contradiction. 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal for consideration is, whether the appellants are entitled to avail SAFTA concessional rate of duty. The adjudicating authority had observed that the whole arecanut imported under the Bill of Entry No.6038412 dated 7.7.2014 originally from Pakistan. Further, she has held that since there is no change in final product classification at the four digit level, therefore, for the said category of value addition, the appellant not eligible to the concessional rate of duty ....

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....ragraph (a) of this Rule, the products listed in Annex-A shall be eligible for preferential treatment if they comply with Rule 8(a) or they fulfil the condition corresponding to those products as mentioned in the Annex-A." In the Assessment Order, the learned adjudicating authority had held that the respondent being unaware of the fact that there should be change in Customs Tariff Heading at four digit level for the category of value addition to claim concessional rate of duty under Notification No.68/2012-Cus. dated 31.12.2012 requested for assessing Bill of Entry under merit rate of duty. Consequently, the Assessment Order was completed without allowing the benefit of Notification No.68/2012 dated 31.12.2012. We find that the Commissio....